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GST on Surplus Profit: Brand Owners Pay 18% GST for Services to Contract Brewing Units, Code 999799.

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....Levy of GST - Job-work - beer - GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and the supply of service to the CBUs is classified under Service Code (Tariff) 999799 and liable to pay GST at 18%....